RATIONALE OF FEATURES OF FOREIGN TRADE OPERATIONS OF THE ENTERPRISE FOR ORGANIZATION OF THE EFFECTIVE SYSTEM OF THEIR ACCOUNTING AND ANALYSIS

The article deals with the economic essence of foreign trade operations with raw materials of enterprises. The methodological bases of their effective accounting and analysis are defined. Directions of improvement of the mechanism of calculations on them are considered, taking into account the industry peculiarities of the industry. It is stated that in the process of production and financial activity of the enterprise enter into commodity-money relations regarding the purchase and sale of raw materials, goods and services not only with domestic but also with foreign counterparties. Such relations are the basis for the development of foreign economic activity of economic entities and their integration into the system of international economic relations. Globally, this commodity segment accounts for about a fifth of the global commodity market. It is proved that the commodity market is characterized by high level of volatility and dependence on many factors. Therefore, when carrying out foreign trade operations of enterprises, their effective accounting and analysis, it is necessary to take into account not only the general economic situation, but also the relevant industry specificity and the associated risks in the calculations for such operations. It is noted that one of the conditions for effective implementation of foreign trade operations is the use of economic levers, which are currently not fully implemented and unproductive in Ukraine. In particular, the mechanism of effective integrated regulation of industrial production development, including full and timely payments for its products, needs to be improved, which must take into account the variability of the environment and be implemented at all levels of management: international, national, regional and at the level of economic entities. It is proved that conducting productive WTO with raw materials of enterprises should ensure improvement of the level of efficiency of activity in this field, as well as contribute to the improvement of mechanisms of functioning taking into account the industry peculiarities of industry.